Accounting Information Systems
Introduction
Today’s successful IT organization cannot be hierarchical. It must be fluid team based, and driven by roles and skills. Problems must be “swarmed”, an project or crisis teams often must be assembled on a just-in-time, ad hoc basis to ensure that the right skills are in place to deliver service on time, on budget, an to the right user constituency.
The skills needed in today’s IT organization are as varied as those needed in any business unit in the company. All
types of skills are necessary, not just technical skills. For IT people to advance, they need to develop capabilities
related to project management, financial management, performance measurement, one-on-one and group
communications as well as written communications, organizational and people development, and relationship
management. (Lutchen, Mark D, 2004, Managing IT as A Business : A Survival Guide for CEOs, John Wiley and
Sons, Inc.)
The development of information technology impacts significantly on various fields and activities. The biggest impact
can be seen in accounting practice. The changes are becoming more and more complex as there are shifts in
business activities, such as in organization management, the concept of change management, and integration
activities making closer ties among suppliers, customers and even competitors.
Historically, information systems programs prepared students to work with functionally oriented business applications
such as payroll, accounts receivables, inventory management, etc. on the technology side, IS students could expect
to become familiar with computer applications related to these traditional business areas. (Computing Curricula 2005,
Information System).
The level of investment in IT is significant and continues to increase. Few organizations could operate for long today
without their IT infrastructure. IT enabled business investments, when managed well within an effective governance
framework, provide organizations with significant opportunities to create value. (ITGI, Enterprise Value : Governance
of IT Investment, 2006).
Computerized Accounting program which is a stream under information systems study program is considered to
handle the above matters, as its outcomes are expected to be able to master accounting field and also information
technology for doing its function.
Vision
A program of choice in Computerized Accounting which specializes in Accounting Information Systems and IT
Investment, is recognized internationally, champions innovation and delivers graduates with international
Mission
The mission of Accounting Information System Program is to contribute to the global community through the provision of world-class education by :
1. Recognizing and rewarding the most creative and value adding talents
2. Educating students about analytical and problem solving skills, and good character in business information systems and information technology valuation
3. Preparing graduates for global industry/entrepreneurship and continue for advanced degrees, by providing a conducive learning process, intensive applied research activities and collaboration with global industries. 4. Conducting professional services focusing on ICT Investment and valuation, with an emphasis on the application
of knowledge to society.
5. Improving the quality of life for Indonesians and the international community through knowledge sharing of Business Applications.
Program Objective
The objectives of the program are :
1. To provide students with a solid foundation of accounting, business process knowledge and applied skills and abilities that they will need as a system analyst
2. To provide students with the techniques and knowledge to evaluate the performance of information technology investment in an enterprise as an information technology investment analyst or consultant
3. To provide students with techniques and knowledge to evaluate the success of information technology valuation and strategic as Information Technology auditor.
4. To provide students with applied business application knowledge for specific industry purposes.
Graduate Competency
At the end of the program, graduates will be able to :
1. Analyze accounting information and business processes requirements 2. Produce a framework for Information system design
3. Evaluate accounting processes in specific industries
4. Construct an information technology budget and portfolio for an enterprise and assess information technology investment performance.
5. Calculate IT investment based on IT best practices in the industry 6. Recommend integrated business systems.
Prospective Career of the Graduates
Work domains for the graduates of Accounting Information program are:
1. System developer in the System analyst, System designer, System development project team leader 2. Business consultant in consulting company
3. Management development program in a service, commerce, or industry 4. Financial evaluator or controller in a public company
5. Working in government institution or non-profit organization 6. Instructor or lecturer in the education institution
Curriculum
In the academic instruction activities, Accounting Information System program develops the science and arrange its
courses in groups:
Accounting Information System
Information Technology / Information System Investment
Course Structure
Sem Code Course Name SCU Total
1
CB412 CB: Self Development 2
20
A1214 Accounting Principles 4
I0262 Probability and Statistics 2
J0084 Introduction to Management and Business 4
M0014 Information System Concept 4
T0622 Introduction to Information Technology 2
G1372 English Entrant 2
2
CB422 CB: Spiritual Development 2
20
F0632 Accounting Software Package 2
M0034 Information and Business Process 4
T1446 Algorithm and Programming 2/4
G1382 English in Focus 2
M0054 Information System Development 2/2
3
A0144 Financial Management 4
24
T1456 Object Oriented Programming 2/4
G1392 English Savvy 2
EN001 Entrepreneurship I 2
M0086 Information System Analysis and Design 4/2
Sem Code Course Name SCU Total
4
CB432 CB: Interpersonal Development 2
24
A1054 Cost Accounting 4
M0564 Introduction to Database Systems 2/2 A1416 Accounting Information System* 4/2
T1464 Programming for Business 2/2
Stream : Accounting Information System
A0244 Performance Management of Computer System 4 Stream : IT/IS Investment
A0784 Information Technology Investment Strategy 4 Stream: Applied ERP
M0594 Enterprise System 4
5
CB442 CB: Professional Development 2
24
A0214 Information Systems Audit 4
M0134 Project Management 4
EN002 Entrepreneurship II 2
A0384 Taxation 2/2
Stream : Accounting Information System
A0934 Manufacturing Information System 4 A0554 Analysis and Design of Accounting Information System 4 Stream : IT/IS Investment
A0814 Investment Analysis 4
A0774 Information Technology Capital Budgeting 4 Stream: Applied ERP
M0954 Applied ERP I 4
M0734 Business Process Reengineering 4
6
I0192 Research Methodology 2
18
H0532 Computer Network 2
M0232 Testing and Implementation 2
M0114 Web-Based Programming 2/2
Stream : Accounting Information System
A1424 Accounting Information System Minor Project* 4
A0854 IT Cost Management 4
Stream : IT/IS Investment
A0824 Information Technology Investment Portfolio 4
A1434 IT/IS Investment Minor Project* 4 Stream: Applied ERP
M0962 Applied ERP II 2
M0972 Applied ERP III 2
M1064 ERP Minor Project* 4
7
K0442 Quantitative Methods 2
10
M0224 Knowledge Management 4
Stream : Accounting Information System
Sem Code Course Name SCU Total
Stream : IT/IS Investment
A0914 IT Investment Management 4
Stream: Applied ERP
M0982 Applied ERP IV 2
M0992 Applied ERP V 2
8
A0676 Thesis 6
6 Elective Courses
G1402 English for Business Presentation 2 G1412 English for Written Business Communication 2
TOTAL CREDIT 146 *) Entrepreneurship Embedded
Student should pass all of these quality controlled examinations as listed below:
No Code Course Name Minimum Grade
1 CB412 CB: Self Development B
2 EN002 Entrepreneurship II C
3 A0214 Information Systems Audit C
4 A1416 Accounting Information System* C
5 M0086 Information System Analysis and Design* C
6 M0034 Information and Business Process* C
Stream
IT/IS Investment
7 A0914 IT Investment Management C
8 A0824 Information Technology Investment Portfolio C
Accounting Information Systems
7 A0934 Manufacturing Information System C
8 A0854 IT Cost Management C